On 30 October 2014, the Croatian government proposed changes to the country's Corporate Income Tax Law. Key changes include:
- The business income of individual entrepreneurs will be subject to corporate income tax if their total gross income is over HRK 3 million in the previous year
- Dividend and profit distributions will not be included in the corporate income tax base if the distribution income was not considered a deductible expense in other states
- Profits reinvested in long-ter…